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Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.¹ Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.

The chapter addresses the use of corporate social responsibility (CSR) as an indicator of social change and progress towards sustainability by analysing how stakeholders shift their CSR perceptions in different economic conjunctures between visions that are closer to communication or to governance as structures of network interaction. A matrix is presented that defines four models of CSR perception by integrating theoretical approaches of CSR framed by market or by society, by communication or by governance. Stakeholders’ perceptions are then positioned in the matrix through qualitative analysis of the diverse definitions, constructions and positions with respect to CSR made and adopted by corporate agents, social stakeholders and communicators in their discourses. The study proves that changes in how actors perceive and explain self-governed CSR do not depend so much on economic factors as on the networks of stakeholder interaction through communication and governance. Mapping CSR stakeholders’ perceptions indicates changes and limiting actors, but is not enough to isolate the triggers of those changes. The maps provide a starting point for further exploration of (de)politicization, framing, and understanding of CSR communication and governance, and for the analysis of the limitations of the current model of CSR self-governance. The theoretical approach and methodology provide a framework that integrates communication and governance as relational structures of network interaction in CSR.

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that claimed the lives of about 1,300 garment workers in Bangladesh. Based on the fact that Western clothing brands use social audits before sourcing their products from Bangladesh, this chapter investigates if any real change happens as a result of the information provided in the social audit reports.

The insights were gathered through conducting personal interviews with managers of social audit firms, corporate managers and various stakeholders of the textile and garment companies of Bangladesh. This chapter used the accountability theory to understand the perceptions of social audit.

The chapter finds that different stakeholders have different perspectives regarding social audits. The high-profile catastrophes within the supply chain garment factories of Bangladesh provided evidence that social audits did not help prevent such catastrophes in a different socio-economic context. The results have revealed stakeholder dissatisfaction with the procedures and content of social audits. It also finds that there is an expectation gap between the preparers and users of social audit reports.

The insights provided in this chapter would benefit garment manufacturers of developing countries and relevant stakeholders to demonstrate more accountability while conducting a social audit.

This is the first known chapter investigating stakeholders’ perceptions of social audit within the context of a developing country. More importantly, it focuses on responsible corporate behaviour in a socially sensitive industry.

The chapter examines the perceptions of a range of stakeholders regarding the ethics of earnings management (EM) by Libyan commercial banks. EM ethics research has largely been based on a questionnaire developed by Bruns and Merchant (1990). This chapter addresses the issue in two different ways. First, it directly examines the interviewees’ perceptions on whether EM is ethical or not. Second, stakeholders’ perceptions are surveyed using a set of questions that consider, for example, the effect of EM on others’ interests and whether EM is ethical if applied within General Accepted Accounting Principles (GAAP) and the law. A total of 28 semi-structured interviews were carried out with stakeholders comprising: preparers of financial statements, users, regulators, and academics. A questionnaire survey of stakeholders which yielded 102 responses (response rate 53%) was also carried out. Interview findings indicated that 50% of the interviewees have the view that EM is ethical. Questionnaire results, on the other hand, revealed that EM is agreed, on balance, to be perceived as unethical. However, if applied within GAAP and the legal framework it is perceived, on balance, to be ethical. The chapter provides insights into stakeholders’ perceptions of EM ethics. The findings are of particular relevance to the users, and specifically, the external auditor as well as current and potential investors. EM practices, according to the literature, degrade financial reporting quality and may affect economic decisions. Auditors should be aware that EM may be regarded as an ethical practice and therefore more scrutiny might be required. In terms of accountability a manager should be held accountable not only to shareholders but also to society as a whole.

Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate literatures on individual, group/team/unit, and organization reputation fail to acknowledge each other. This sends the implicit message that reputation is a fundamentally different phenomenon at the three different levels of analysis. We tested the validity of this implicit assumption by conducting a multilevel review of the reputation literature, and drawing conclusions about the “level-specific” or “level-generic” nature of the reputation construct. The review results permitted the conclusion that reputation phenomena are essentially the same at all levels of analysis. Based on this, we frame a future agenda for theory and research on reputation.

This study applies social identity theory (SIT) to explore the perceptual differences among various stakeholder groups regarding the relevance of social and environmental accounting (SEA), SEA education and mandatory disclosure of SEA.

The study adopts a mixed method applying a qualitative and quantitative approach. In total, 325 structured questionnaires were analyzed quantitatively, using ANOVA and group comparison methods. Responses from 18 interviews were analyzed qualitatively to provide complementary evidence for the quantitative study.

There were significant differences between various stakeholder groups regarding the relevance of SEA practice and SEA education. Regulators were mostly affected by considerations about the external perception of work quality, followed by financiers. Practitioners and shareholders were influenced by the ability of SEA in its current state to affect actual work quality. This possibly indicates that academic qualifications have marginal effects on predicting considerations about SEA compared to social identity.

This is the first application of SIT to SEA research and contributes to the effort to improve SEA within emerging economies, highlighting that a one-size-fits-all approach may be ineffective.

Organizational crises are complex events for researchers to assess. However, research in this domain remains fragmented, and advanced empirical techniques remain underutilized. In this chapter, we offer an integrated approach to assessing crises. We first specify a behavioral process model of crisis management comprised of three stages: interpretations, responses, and outcomes. Within each stage, we identify areas of opportunity and provide methodological recommendations that enhance our understanding of crises and crisis management. We also provide recommendations that could be applied across stages of the model. Taken together, we present a framework by which researchers can more effectively measure and analyze critical crisis dimensions.

This chapter focuses on the territory of Schist Villages Network, located in Central Portugal, which has become the target of sustainable development projects. These projects aim at conservation of natural and cultural landscapes, the valorization of heritage, boosting of socioeconomic parameters, and promotion of excellence in tourism with emphasis on hospitality. Empirical research applied different questionnaires to four stakeholders: local population, local decisionmakers, economic agents, and tourists and visitors. The data obtained were used to analyze stakeholders’ perceptions of cultural heritage and traditional roots, seen as essential elements of the territory’s authenticity, both from the point of view of tourism motivation and satisfaction with lived experiences, as well as to evaluate their loyalty to and image of the network as a destination.